October 2018
Intermediate to advanced
400 pages
9h 20m
English
Content preview from Relationship Management in Banking
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Abridged accounts Financial statements that cover a full accounting period but omit detailed financial information.
Appointment of auditors
Normally a company must appoint an auditor for each financial year.
In the case of a public company, the appointment is made at the company’s AGM where the company’s annual accounts and financial reports are presented to its members (shareholders).
The 2006 Act also sets out disclosure requirements either in the notes to the company’s accounts, in the directors’ report or in the auditor’s own report. It must include:
- the terms on which the auditor is appointed, remunerated or performed their duties;
- non-audit services provided by the company’s auditor and the amount of remuneration paid for those ...
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